Haw. Code R. § 18-251-1-06
For purposes of the tour vehicle surcharge tax imposed by chapter 251, HRS, a tour vehicle operator shall be deemed synonymous with the person who is, or should be, licensed under chapters 239 or 237, HRS, and required to pay the public service company tax or the general excise tax imposed upon gross income derived from the business of owning, managing, operating, or dispatching tour vehicles.
Example 1: ABC Sightseeing (ABC) conducts bus tours on the islands of Oahu, Maui, Kauai, and Hawaii. ABC is licensed under chapter 239, HRS, and is required to pay the public service company tax. ABC manages and dispatches tour vehicles for sightseeing activities, therefore, ABC is a tour vehicle operator subject to the tour vehicle surcharge tax.
Example 2: Tour Company (Tour) owns a trolley that stops at the various locations on Oahu. Passengers may just ride the trolley or disembark at the destination stops. Passengers do not pay any fare; the cost is paid for by the owners of retail and restaurant businesses in the areas where the trolley's destination stops are located. The driver doesn't follow a script, but periodically points out places and things of interest along the route. Tour is licensed under chapter 239, HRS, and is required to pay the public service company tax. Tour owns a tour vehicle engaged in transporting persons to pleasure destinations and sightseeing activities; therefore, Tour is a tour vehicle operator subject to the tour vehicle surcharge tax.
Example 3: DEF Diving (DEF) operates a snorkeling and scuba diving school. DEF shuttles its customers to an appropriate diving location for lessons and dive trips. DEF is licensed under chapter 237, HRS, and is required to pay the general excise tax. DEF is not engaged in sightseeing activities. DEF, however, dispatches a tour vehicle engaged in transporting people to a pleasure destination; therefore, DEF is a tour operator subject to the tour vehicle surcharge tax.
Haw. Code R. § 18-251-1-06